IL HB3511

Allows property owners who qualify for the senior citizens homestead exemption but fail to apply during the application period to request refunds from taxing districts for the 2023 taxable year and later.

Property owners may apply to any or all taxing districts where the property is located to receive a refund of that district's share of excess property taxes that resulted from the missed exemption application.

Refund applications must be made within 5 years after the taxable year in which the exemption should have been applied.

Amends Section 15-170 of the Property Tax Code to add this late-application refund provision effective immediately upon enactment.